Point in time view as at 01/04/2015.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 1.
(1)A tax (to be known as land and buildings transaction tax) is to be charged on land transactions.
(2)The tax is chargeable—
(a)whether or not there is an instrument effecting the transaction,
(b)if there is such an instrument, whether or not it is executed in Scotland, and
(c)whether or not any party to the transaction is present, or resident, in Scotland.
(3)The Tax Authority is to be responsible for the collection and management of the tax.
Commencement Information
I1S. 1 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
